9911796707
TMI Blog2024 (8) TMI 982X X X X Extracts X X X X X X X X Extracts X X X X ..... g powers under Section 73 of the Act. It, however, appears that later on, the respondents moved an application before this Court seeking appropriate modification in order dated 25.07.2023 and liberty to the extent that instead of Section 73 of the Act the issue may be left open to be considered/adjudicated under the provisions of the Act. The text and tenor of the aforesaid order, in the light of the prayer which was made by the department, clearly appears to be a liberty given to the department to proceed against the petitioner. The very object and purpose of filing modification application was to remove the restriction which was imposed on the department to proceed only under Section 73 of the Act - The liberty which was granted by the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, which is against the directions of the Court. Even though, subsequently modified order was issued by the Court on 24.04.2024, the respondents were restricted to proceed only under Section 73 of the Act. The second submission of learned counsel for the petitioner is that in any case, present case is not a case of any fraud or suppression or concealment but present is a case of short payment of tax without there being any suppression of material. Therefore, the respondents could not have proceeded under Section 74 of the Act. In support of his submissions, learned counsel for the petitioner relies upon the provisions contained in section 73 and 74 of the Act as also circular dated 13.12.2023. 3. Per Contra, learned counsel for the respon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6 of the earlier order dated 25.07.2023. 6. The text and tenor of the aforesaid order, in the light of the prayer which was made by the department, clearly appears to be a liberty given to the department to proceed against the petitioner. The very object and purpose of filing modification application was to remove the restriction which was imposed on the department to proceed only under Section 73 of the Act. The submission of learned counsel for the petitioner is that in para 16 of the order dated 25.07.2023, this Court had observed that respondents would proceed under Section 73 of the Act that would mean that the Court, even while considering the application for modification did not grant liberty. On carefully going through order dated 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
